NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2025 32. FAIR VALUE OF ASSETS AND LIABILITIES The Company categorises fair value measurements using a fair value hierarchy that is dependent on the valuation inputs used as follows: (a) Level 1 - Quoted prices (unadjusted) in active market for identical assets or liabilities that the Company can access at the measurement date (b) Level 2 - Inputs other that quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, and (c) Level 3 - Unobservable inputs for the asset or liability. Fair value measurements that use inputs of different hierarchy levels are categorised in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. The fair value of a financial asset or liability is the amount at which the asset or liability could be exchanged or settled between knowledgeable and willing parties in an arm’s length transaction, other than in a forced or liquidation sale. Significant unobservable inputs other than quoted prices (Level 2) Significant unobservable inputs other than quoted prices (Level 2) 2025 2024 $’000 $’000 Fair value of financial instrument by classes that are not carried at fair value but for which fair value is disclosed Finance lease receivables 166 212 At 31 December 166 212 Financial instruments not measured at fair value, for which fair value is disclosed. The fair values of financial assets which are not carried at fair values in the balance sheet as at 31 December 2025 are represented on the following table: 2025 2024 Group Carrying amount Fair value Unrecognised gain Carrying amount Fair value Unrecognised gain $’000 $’000 $’000 $’000 $’000 $’000 Finance lease receivables (Note 6) 166 178 12 212 231 19 The Company does not have financial instruments not measured at fair value, for which fair value is disclosed. Financial instruments whose carrying amount approximate fair value Management has determined that the carrying amounts of cash and bank balances, trade and other receivables, trade payables and accruals, lease liabilities and loans and borrowings, based on their notional amounts, reasonably approximate their fair values because these are mostly short term in nature or are repriced frequently. 182 CSE GLOBAL LIMITED
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